Estate of Fabrikant v. Commissioner

Estate of Louis Fabrikant, Deceased, Morton Baum, Executor, Petitioner, v. Commissioner of Internal Revenue, Respondent

Estate of Fabrikant v. Commissioner

Docket No. 87002

United States Tax Court

39 T.C. 714; 1963 U.S. Tax Ct. LEXIS 204;

January 24, 1963, Filed

Decision will be entered under Rule 50.

Continuation of support payments to divorced wife originally specified in separation agreement, held, on facts, not gifts within the meaning of the gift tax statute. I.R.C. 1939, ch. 4.

David Oppenheim, Esq., for the petitioner.

Henry G. Nagel, Esq., for the respondent.

Opper, Judge.

OPPER

Respondent…